Revenue (Commercial Taxes-II) Department

GOVERNMENT OF TELANGANA ABST R A C T

The Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017) – Granting exemption to a casual Taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - Notification - Orders – Issued.

Revenue (Commercial Taxes-II) Department G.O.Ms.No. 266 Dated: 29-11-2017. Read the following:

1. G.O.Ms No. 121 Revenue (CT-II) Department, dt: 30-06-2017. 2. G.O.Ms No. 184 Revenue (CT-II) Department, dt: 18-08-2017. 3. G.O.Ms No. 215, Revenue (CT-II) Department, dt: 26-09-2017. 4. G.O.Ms No. 229, Revenue (CT-II) Department, dt: 09-10-2017 5. From the Commissioner of State Tax, Telangan, Hyderabad, Lr No.CST’s Ref No.A(1)/70/2017, Dt. 11-10-2017. ***** O R D E R :

The following Notification shall be published in an Extra-ordinary issue of Telangana Gazette Dt. 29.11.2017.

NOT IFICATION

In exercise of the powers conferred by sub-section (2) of Section 23 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year:

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.

The casual taxable persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of Rule 138 of the Central Goods and Services Tax Rules, 2017.

The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017 – Integrated Tax dated the 14th September,2017 issued by Central Government and published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017.

(P.T.O) ::2::

Explanation - For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table

Sl No. Products HSN Code (1) (2) (3) 1. Leather articles (including bags, purses, saddlery, 4201, 4202, 4203 harness, garments) 2. Carved wood products (including boxes, inlay work, 4415, 4416 cases, casks) 3. Carved wood products (including table and 4419 kitchenware) 4. Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, 4601, 4602 pouches, wallets 8. Paper mache articles 4823 9. Textile (handloom products) including 50, 58, 62, 63 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroidery 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone products (including statues, statuettes, 6802 figures of animals, writing sets, ashtray, candle stand) 18. Stones inlay work 68 19. Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418 21. Metal statues, images/statues vases, urns and crosses 8306 of the type used for decoration of metals of chapters 73 and 74 22. Metal bidriware 8306 23. Musical instruments 92 24. Horn and bone products 96 25. Conch shell crafts 96 26. Bamboo furniture, cane/Rattan furniture 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani 97 miniature ::3::

2. This Notification shall be deemed to have come into force with effect from 15.09.2017.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT

To: The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing) Telangana, Hyderabad for publication of the Notification (he is requested to supply 50 copies of the notification to this Department and 300 copies to Commissioner of Commercial Taxes, Telangana, Hyderabad). The Commissioner of Commercial Taxes, Telangana State, Hyderabad. The General Administration (Vigilance & Enforcement) Department, Telangana, B.R.K.R. Building, Hyderabad. The Director General, General Administration (Vigilance & Enforcement ) Dept.,Telangana State, B.R.K.R.Buildings, Hyderabad Copy to: The Accountant General, O/o the AG, Telangana State, Hyderabad. The Law (A) Department The P.S. to the Addl. Principal Secretary to Hon’ble Chief Minister, Government of Telangana The P.S. to Principal Secretary to Government (CT & Ex), Revenue Department. Sf/Sc

// FORWARDED :: BY ORDER//

SECTION OFFICER